All business registered under GST have to compulsorily file the monthly/quarterly and annual returns based on the type of business.
Every Registered dealer has to file a return that includes:
- Output GST on sales
- Input GST on purchases
Types of GST Return
|GSTR-1||Outward Supplies of taxable goods /services||Monthly||10th of the following month|
|GSTR-2||Inward Supplies of taxable goods/services||Monthly||15th of the following month|
|GSTR-3||Monthly return on the basis of finalised figures of sales and purchases along with payment of tax||Monthly||20th of the following month|
|GSTR-3B||Provisional return for the period from July to March 2018||Monthly||20th of the following month|
|GSTR-9||Annual return||Annually||31st December of next financial year|
Due Dates based on Latest Notification
Taxpayers with annual turnover upto Rs1.5 crore can file quarterly return
|July to Sep||10 Jan 2018|
|Oct to Dec||15 Feb 2018|
|Jan to Mar||30 April 2018|
Taxpayers with annual turnover of more than Rs1.5 crore
|July to Nov||10 Jan 2018|
|Dec||10 Feb 2018|
|Jan||10 Mar 2018|
|Feb||10 Apr 2018|
|Mar||10 May 2018|
GSTR-2 and GSTR-3
Filing dates for GSTR-2 and GST-3 has been extended and will be notified by the government later.
All businesses are required to file GSTR-3B by 20th of the next month till March 2018.